Dried, Salted, or Brined Fillets of Cod and Bregmacerotidae Family Fish

The US tariff schedule carves out a specific line (0305320010) for cod fillets dried, salted, or in brine, while fillets of other species in the Bregmacerotidae family and related families are captured under the residual line 0305320090. A general residual line (0305320000) also exists for fillets of these families that are dried or in brine but not smoked. Accurate species identification on the commercial invoice and packing list is essential to ensure the correct line is declared.

For classification under 030532, the product must be dried, salted, or in brine — but not smoked. Smoked cod fillets are classified under the smoked fish headings (030549). The degree of drying or salt concentration does not shift the classification within this heading, but it can affect FDA admissibility review for sodium content labeling and food safety compliance. Consult a licensed customs broker or FDA-registered importer for specific admissibility guidance.